How to File Returns

Google Gemini 3: How to E-file a 1040-NR return

By ftsig-admin / March 18, 2026 / Comments Off on Google Gemini 3: How to E-file a 1040-NR return

INTRODUCTION: This series of questions deals with how to file the 1040NR online. More resources: QUESTION 1: Does the IRS offer 1040NR filing online? ANSWER 1: Gemini said Yes, the IRS does offer ways to file Form 1040-NR (U.S. Nonresident Alien Income Tax Return) online, though the options are more limited than for standard residents.…

HOW TO: Getting a Refund of all taxes paid as a “Nonresident Alien” Nontaxpayer U.S. national

By ftsig-admin / January 22, 2026 / Comments Off on HOW TO: Getting a Refund of all taxes paid as a “Nonresident Alien” Nontaxpayer U.S. national

TABLE OF CONTENTS: 1. PROCEDURE: 2. AUTHORITIES: 3. FORMS: 4. BACKGROUND: The 1040NR filing procedure on this site: 5. EQUITY JURISDICTION OVER TAX REFUND SUITS: 5.1. Introduction An equity approach only applies to matters involving the proprietorial powers over public property and privileges dispensed to American nationals (U.S. nationals) who are NRA50 or even abroad…

Attachment to 1040NR Return for U.S. national filing as a “Nontaxpayer” and Private Party

By ftsig-admin / January 15, 2026 / Comments Off on Attachment to 1040NR Return for U.S. national filing as a “Nontaxpayer” and Private Party

TABLE OF CONTENTS: 1. INTRODUCTION: This attachment is intended for filing a 1040NR tax return to get all your money back as a U.S. national residing within the exclusive jurisdiction of a constitutional state and not engaged in an active government office or privilege. It is based upon: 1. Income taxation is a foreign affairs…

PROOF OF FACTS: “Deferred earnings” paid in connection with government retirement earned as a “U.S. person” are not “foreign income” or taxable under I.R.C. 864(c)

By ftsig-admin / August 9, 2025 / Comments Off on PROOF OF FACTS: “Deferred earnings” paid in connection with government retirement earned as a “U.S. person” are not “foreign income” or taxable under I.R.C. 864(c)

1. Proof 26 U.S.C. Subtitle A, Chapter 1, Subchapter N, Part I is where 26 U.S.C. §864 is found and it refers to all earnings WITHIN or WITHOUT the United StatesG as “foreign income”. So EVERYTHING subject to the income tax must be “foreign income” based on the above. But WHICH type of “foreign” do…

FRIVOLOUS SUBJECT: “Wages” are taxable to a Nonresident Alien who does not VOLUNTARILY Effectively Connect

By ftsig-admin / July 8, 2025 / Comments Off on FRIVOLOUS SUBJECT: “Wages” are taxable to a Nonresident Alien who does not VOLUNTARILY Effectively Connect

FALSE STATEMENT: 1. “Wages” are taxable to a Nonresident Alien who: 2. AND, if you filed a W-4 previously, you don’t have a choice about effectively connecting at filing time. REBUTTAL: 1. “Wages” are ONLY “taxable” if you want them to be. As we frequently point out on this website, “effectively connecting” is VOLUNTARY for…

Tax Computation Process for Nonresident Alien

By ftsig-admin / July 8, 2025 / Comments Off on Tax Computation Process for Nonresident Alien

1. INTRODUCTION This article addresses the process and statutes governing the calculation of taxable income for a nonresident alien. It also shows what elections may or may not be made at each step. For the purpose of this article, a national of the United States (meaning anyone born in the COUNTRY United States*) is considered…

Transition strategies to minimize risk when moving from “U.S. person” to “Nonresident Alien”

By ftsig-admin / March 17, 2025 / Comments Off on Transition strategies to minimize risk when moving from “U.S. person” to “Nonresident Alien”

SOURCE: Path to Freedom, Form #09.015, Section 2.4; https://sedm.org/Forms/09-Procs/PathToFreedom.pdf 0. Introduction Most of our members start out filing the WRONG tax return, the Form 1040, as a STATUTORY “U.S. person” under 26 U.S.C. §7701(a)(30).  This error is documented in: Why It’s a Crime for a Private American National to File a 1040 Income Tax Return,…

HOW TO: How to Reject All Privileges in a Tax Return Filing

By ftsig-admin / January 16, 2025 / Comments Off on HOW TO: How to Reject All Privileges in a Tax Return Filing

SOURCE: 1040-NR Attachment, Form #09.077, Section 2, Form 1;https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf EDITORIAL: This 1040NR attachment applies to those who: This page is an implementation of the following aspect of our Mission Statement found on the About Us page: “Is this not the fast [act of faith, worship, and OBEDIENCE] that I [God] have chosen [for believers]:To loose…

PROOF OF FACTS: That my earnings from labor on a 1040-NR tax return are not taxable

By ftsig-admin / December 20, 2024 / Comments Off on PROOF OF FACTS: That my earnings from labor on a 1040-NR tax return are not taxable

SOURCE: Proof that Involuntary Income Taxes on Your Labor are Slavery, Form #05.055, Section 8.10; https://sedm.org/Forms/05-MemLaw/ProofIncomeTaxLaborSlavery.pdf More at: This section provides the most succinct possible summary of reasons why earnings from your labor are not taxable that you can use on the 1040-NR Nonresident Alien tax return: 1. Human labor or services are classified under…

ELECTIONS: When “gross income” includes more than profit

By ftsig-admin / September 20, 2024 / Comments Off on ELECTIONS: When “gross income” includes more than profit

SOURCE: Gross Income Worksheet-Nonresident Alien, Form #09.080**, Section 4; https://sedm.org/product/gross-income-worksheet-nonresident-alien-form-09-080/ 1. Introduction The Sixteenth Amendment limits the term “income” and therefore STATUTORY “gross income” to “profit”.  After examining dictionaries in common use (Bouv. L.D.; Standard Dict.; Webster’s Internat. Dict.; Century Dict.), we find little to add to the succinct definition adopted in two cases arising under…